New Corporate, Accounting Reform Law Introduces Fundamental Changes In Operating Methods
- Sarbanes-Oxley Act will impact small businesses, too. Anderson, Kathy // South Carolina Business Journal;Nov2002, Vol. 21 Issue 10, p10
Discusses the impact of the Sarbanes-Oxley Act of 2002 on the accounting profession in the U.S. Establishment of a Public Company Accounting Oversight Board; Scope of services; Auditor independence; Audit committees; Corporate and criminal fraud accountability.
- THE ACCOUNTING PROVISIONS OF THE FOREIGN CORRUPT PRACTICES ACT-THE FEDERALIZATION OF CORPORATE RECORDKEEPING AND INTERNAL CONTROL. Goelzer, Daniel L. // Journal of Corporation Law;Fall79, Vol. 5 Issue 1, p1
Discusses accounting provisions of the U.S. Foreign Corrupt Practices Act which prohibit American businesses from making interest payments to officials of foreign governments. Origins of the accounting provisions; Responses of the U.S. Congress to the questionable payments problem;...
- U.S. Senate passes corporate reform bill. Carmona, Jose L. // Caribbean Business;7/25/2002, Vol. 30 Issue 30, p18
Reports on the U.S. Senate's passage of a reform bill in July 2002 in response to recent corporate scandals. Creation of an oversight board for the accounting industry; Restrictions on consulting services that accounting firms can offer to their audit clients; Establishment of a felony of...
- The Sarbanes-Oxley Act of 2002. Chakarun, Michael // National Public Accountant;Oct2002, Vol. 47 Issue 7, p6
Discusses the provisions of the Sarbanes-Oxley Act on corporate accountability which affect the oversight and regulation of accounting firms in the U.S. Establishment of a Public Company Accounting Oversight Board to oversee the audits of public companies that are subject to securities laws;...
- CCR Polls Members On FIN 46 Deferral. // Financial Executive;Nov2003, Vol. 19 Issue 8, p61
This article focuses on the issue of accounting for variable-interest entities in the U.S. The author examines the decision of the Financial Accounting Standards Board (FASB) to defer the adoption of FIN 46 and discusses what this will mean for U.S. corporations. The regulation deals with the...
- Maintenance of a hazard-free workplace. Hood, Michale A. // Orange County Business Journal;3/10/97, Vol. 20 Issue 10, pA-7
Identifies various legal requirements and suggestions for compliance to the Corporate Criminal Responsibility Act in the United States. Prevention of illness and injury and disclosure of hazardous conditions; Methods and procedures for timely correction of unsafe or unhealthy conditions. ...
- The Private Securities Litigation Reform Act of 1995. Boyle, Edwrad J.; Knopf, Fred N. // CPA Journal;Apr96, Vol. 66 Issue 4, p44
Presents an overview of the Private Securities Litigation Reform Act of 1995. Summary of the reform act; History of the legislation; Specific provisions.
- The Private Securities Litigation Reform Act of 1995: Impact on accountants. Goldwasser, Dan L. // CPA Journal;Jan1997, Vol. 67 Issue 1, p72
Reports on the impact on accountants of the Private Securities Litigation Reform Act of 1995. Discouragement of abusive securities litigation; Difficulty for accounting firms to be held liable in securities law cases; Implementation of aggressive document destruction policies.
- Audits and illegality under the Litigation Reform Act. Pitt, Harvey L.; Hardison, David B. // Corporate Board;May/Jun96, Vol. 17 Issue 98, p15
Discusses some of the provisions under the Private Securities Litigation Reform Act of 1995 in the United States. Reduction in the accounting litigation costs; Steps to be taken for the satisfaction of the law's requirements; Audit standards under Section 10A; Violations of the law and breaches...